About Us
Senior Management
Careers
Media
Publications
GRA on Youtube
Broadcast Schedule
FAQs
Contact Us
AMLCFT
225-5061 - 2 ext: 2200-2214
GUYANA REVENUE AUTHORITY
Your Partner in Development
Search for:
Individual
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File An Income Tax Return
Pay As You Earn
Calculators and Tools
Zero-Rated & Exempt Supplies
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Tax Guides
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Tax Guides
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Tax Guides
Other Taxes
Capital Gains
Withholding
Tributors Tax
Partnership
Tax Guides
Other Services
Compliance
Mortgage Interest Relief
Estate
Professional Fees
Pay As You Earn
Tax Guides
Customs
AML/CFT
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Who is a Broker?
Become A Broker
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Apply For A New/Renewal Hire Car Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Permit Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Close
Business
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File A Corporation Tax Return
Pay As You Earn
File A VAT Return
Starting Your Business?
Calculators and Tools
FATCA Agreement
AML/CFT
Banking Institutions – MIR
Bulk Generator
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Tax Guides
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Other Taxes
Capital Gains
Environmental Levy
Excise
Excise Stamp Control Programme
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Zero -Rated Equipment & Machinery
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Become A Broker
Registered Brokers
Fees
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
Gas Station
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy & Drug (Shop)
Real Estate (House Agent)
Close
eServices
Introduction to Optimal eServices
Optimal eServices
ASYCUDA
Calculators and Tools
Close
Forms
Close
Individual
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File An Income Tax Return
Pay As You Earn
Calculators and Tools
Zero-Rated & Exempt Supplies
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Tax Guides
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Tax Guides
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Tax Guides
Other Taxes
Capital Gains
Withholding
Tributors Tax
Partnership
Tax Guides
Other Services
Compliance
Mortgage Interest Relief
Estate
Professional Fees
Pay As You Earn
Tax Guides
Customs
AML/CFT
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Who is a Broker?
Become A Broker
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Apply For A New/Renewal Hire Car Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Permit Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Close
Business
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File A Corporation Tax Return
Pay As You Earn
File A VAT Return
Starting Your Business?
Calculators and Tools
FATCA Agreement
AML/CFT
Banking Institutions – MIR
Bulk Generator
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Tax Guides
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Other Taxes
Capital Gains
Environmental Levy
Excise
Excise Stamp Control Programme
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Zero -Rated Equipment & Machinery
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Become A Broker
Registered Brokers
Fees
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
Gas Station
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy & Drug (Shop)
Real Estate (House Agent)
Close
eServices
Introduction to Optimal eServices
Optimal eServices
ASYCUDA
Calculators and Tools
Close
Forms
Individual
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File An Income Tax Return
Pay As You Earn
Calculators and Tools
Zero-Rated & Exempt Supplies
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN?
Cost of A New Or Replacement TIN
Update Your TIN
Replace a Lost or Damaged TIN
Tax Guides
Income Tax
Do I Need To submit A Return
File A Return
Do I Have To Pay Advance Taxes?
Taxable & Non-Taxable Allowances
Rates and Calculations
Interest & Penalties
Tax Guides
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Property Tax
Do I Need To Submit A Return?
File A Return
Rates and Calculation
Interest and Penalties
Tax Guides
Other Taxes
Capital Gains
Withholding
Tributors Tax
Partnership
Tax Guides
Other Services
Compliance
Mortgage Interest Relief
Estate
Professional Fees
Pay As You Earn
Tax Guides
Customs
AML/CFT
Imports
Personal Effects
Motor Vehicle
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Who is a Broker?
Become A Broker
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Department & Ministries
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Driver Licence
Get A Provisional Licence
Apply For A New Licence
Renew A Licence
Apply For A New/Renewal Hire Car Licence
Replace A Lost Or Damaged Licence
Get An International Driver’s Permit
Get A Permit Using Your Foreign Licence
Get A Conductor’s Licence
Motor Vehicle
Registration
Register A Motor Vehicle
Replace A Lost Or Damaged Registration
Transfer Ownership
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Close
Business
Quick Links
Optimal eServices
Introduction to Optimal eServices
Optimal RMS
Tax Calendar
File A Corporation Tax Return
Pay As You Earn
File A VAT Return
Starting Your Business?
Calculators and Tools
FATCA Agreement
AML/CFT
Banking Institutions – MIR
Bulk Generator
Exchange Rates
Other Major Services
Tax Services
TIN
Do I Need A TIN?
Apply For A TIN
Cost Of A New Or Replacement TIN
Update Your TIN
Replace A Lost Or Damaged TIN
Tax Guides
Pay As You Earn
Do I Need To Submit PAYE?
File Your PAYE
Rates & Calculations
Interest & Penalties
Value Added Tax
Register For VAT
File A Return
File An Objection & Appeal
Apply For A Refund & Partial Exemption
Zero-Rated & Exempt Supplies
Imported Services
Rates & Calculations
Interest & Penalties
Tax Guides
Income Tax
Who Should File A Return
File A Return
Rates & Calculations
Taxable & Non-Taxable Allowances
Interest & Penalties
Property Tax
Do I Need To Submit A Return?
File A Return
Rates And Calculations
Interest & Penalties
Other Taxes
Capital Gains
Environmental Levy
Excise
Excise Stamp Control Programme
Premium
Withholding
Travel Airport
Travel Voucher
Other Services
Compliance
Customs
Imports
Commercial
Forestry Products
General Items – Prohibited
Zero -Rated Equipment & Machinery
Exports
General Items
Manufactured Products
Registered Exporter System (REX)
Policies & Penalties
Customs Penalties
Whistleblower Policy
Harmonized System (HS) – 2017
Brokers
Become A Broker
Registered Brokers
Fees
Tariff Specification Code Finder (TSCs)
Exemptions
Manufacturer Imports
Government Contracts
Government Agencies
Pharmacies
Large Scale Miners
Investment Agreements
Forestry Products
Fishing Industry
Diplomats
Tax Guides
Licence Revenue Office
Motor Vehicle
Registration
Register A Motor Vehicle
Transfer Ownership
Replace A Lost Or Damaged Registration
Change The Colour Of A Vehicle
Change Of Intended Use
Licence
New or Renewal
Replace A Lost Or Damaged Licence
Trade & Miscellaneous Licenses
Auctioneer & Betting Shop
Butcher Shop & Tobacco
Cargo Vessel
Cinema & Video Club
Food Restaurant, Ball & Dance
Gas Station
General Shop, Lumber Yard & Internet Cafe
Money Lender & Pawn Shop
Pharmacy & Drug (Shop)
Real Estate (House Agent)
Close
eServices
Introduction to Optimal eServices
Optimal eServices
ASYCUDA
Calculators and Tools
Close
Forms
Close
Search for:
Corporation Tax Act (2020)
Home
Tax Laws
Corporation Tax Act (2020)
Tax Laws
Corporation Tax Act (2020)
October 28, 2020
21
Corporation Tax Act (2020)
Share This Story
Important Message!
The service you are requesting is no longer available, please use eServices.
Click Here
×
Help Navigating
Click on the start guide button to get a quick tour of how to use our new website!
Start Guide
×
About
About Us
Senior Management
Careers
Media
Publications
Latest News
Tax Laws
Tax Policies
Tax Guides
Tax Simplified
Newsletters
Speeches
GRA on Youtube
Broadcast Schedule
FAQs
Contact Us
AMLCFT